Transitional VAT Rules After Repeal of § 4 No. 4a UStG Effective January 2026

• The VAT exemption under § 4 Number 4a UStG will be abolished as of January 1, 2026.
• Transitional provisions address the taxation of transactions previously exempt until December 31, 2025.
• New rules cover the taxation, tax base, tax rate, and tax liability for transactions related to the removal of goods from VAT warehouses.
• Documentation and record-keeping requirements for proof of previous exemptions must be maintained beyond December 31, 2025.
• The VAT Application Decree will be amended to reflect these changes.

Source: bundesfinanzministerium.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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